1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China.
Issued November 17, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02778 (November 17, 2005)
Tariff classification
HTS codes: 6403.51.90
Headings: 6403
Product description
You have not submitted a sample, however you describe the item as having an upper made of cow leather and an outer sole made of suede.
CBP rationale
The applicable subheading for the leather shoe will be 6403.51.90, HTS, which provides for footwear with outer soles and uppers of leather, covering the ankle, other, for other persons.
Full text
NY R02778 November 17, 2005 CLA-2-64:RR:NC:247:R02778 CATEGORY: Classification TARIFF NO.: 6403.51.90 Mr. John Nichols 1905 Ashland Avenue Fort Worth, TX 76107 RE: The tariff classification of footwear from China. Dear Mr. Nichols: In your letter dated November 03, 2005, you requested a tariff classification ruling for, what you state is, a leather shoe for infants/babies, age 0-24 months. You have not submitted a sample, however you describe the item as having an upper made of cow leather and an outer sole made of suede. You state that the shoe covers the ankle and is held to the foot by an elastic band. You suggest classification under subheading 6403.51.90 Harmonized Tariff Schedule of the United States (HTS), and request verification from this office. Although many factors are considered in the determination of the tariff classification of footwear, and this office usually requires the submission of a sample, your description provides enough information for this ruling to be issued. The information that you have provided may be verified at the time of importation. The applicable subheading for the leather shoe will be 6403.51.90, HTS, which provides for footwear with outer soles and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Australia
The tariff classification of leather footwear from New Zealand.
The tariff classification of a woman's leather boot fromItaly.
The tariff classification of medical sheepskin articles from Australia.
The tariff classification of infant's turned footwear from Italy
The tariff classification of leather footwear.
The tariff classification of footwear from the Philippines.
Follow R02778
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.